Norgaard Corporation purchased management consulting services from its 75 percent owned subsidiary, Bline Inc. During 20X3, Norgaard paid Bline $123,200 for its services. For the year 20X4, Bline billed Norgaard $138,700 for such services and collected all but $6,600 by year-end. Bline's labor cost and other associated costs for the employees providing services to Norgaard totaled $91,000 in 20X3 and $112,000 in 20X4. Norgaard reported $2,342,000 of income from its own separate operations for 20X4, and Bline reported net income of $631,000.

Required
a. Present all elimination entries related to the intercompany sale of services that would be needed in the consolidation worksheet used to prepare a complete set of consolidated financial statements for 20X4.
b. Compute consolidated net income for 20X4 and the amount of income assigned to the controlling interest.